Nonprofit · EIN 68-0350267
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 792 LOCAL
Tax-exempt · REDDING, CA 96002
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,706,708 | $1,653,118 | $53,590 | $532,552 | $48,272 | $484,280 |
| December 31, 2024 | 990 | $1,725,612 | $1,697,865 | $27,747 | $430,690 | $0 | $430,690 |
| December 31, 2023 | 990 | $1,732,405 | $1,829,682 | -$97,277 | $402,943 | $0 | $402,943 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $30,585
- Program service revenue
- $1,668,131
- Investment income
- $6,299
- Other revenue
- $1,693
Expenses
- Grants and similar amounts paid
- $5,050
- Compensation of officers, directors and key employees
- $416,339
- Other salaries and wages
- $294,975
- Salaries, compensation and benefits (total)
- $931,085
- Professional fundraising fees
- $0
- Legal fees
- $161,595
- Accounting fees
- $42,525
- Occupancy
- $45,067
- Travel
- $20,474
- Depreciation
- $3,378
- Program services (functional)
- $1,170,204
- Management and general (functional)
- $482,914
Balance sheet and other
- Total assets, start of year
- $430,690
- Total assets, end of year
- $532,552
- Total liabilities, end of year
- $48,272
- Net assets, end of year
- $484,280
- Land, buildings and equipment
- $53,996
- Net assets without donor restrictions
- $402,270
- Net assets with donor restrictions
- $82,010
- Gross receipts
- $1,706,708
- Employees
- 5
- Year formed
- 1995
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT DELONG | BUS. MGR/SEC Trustee or director | 40 | $153,290 | $68,075 |
| RYAN HERON | LABOR REPRES Officer | 40 | $142,270 | $63,997 |
| RONALD COPELAND | RECORDING SE Trustee or director | 40 | $110,035 | $54,725 |
| GREG HARNAGE | PRESIDENT Officer | 2 | $14,399 | $0 |
| TWYLA CARPENTER | VICE PRESIDE Trustee or director | 2 | $4,938 | $0 |
| GEORGINA CARRILLO | BOARD MEMBER Officer | 2 | $4,500 | $0 |
| MARNIE WAFFLE | BOARD MEMBER Officer | 2 | $3,425 | $0 |
| LESLIE LACHLER | SGT-AT-ARMS Officer | 2 | $1,500 | $0 |
| RYAN DOUMA | AUDITOR Officer | 2 | $1,000 | $0 |
| JAMIE BUTCHER | AUDITOR Officer | 2 | $450 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RYAN HERON | LABOR REPRES Officer | 40 | $138,534 | $67,408 |
| ROBERT DELONG | BUS. MGR/SEC Trustee or director | 40 | $141,606 | $57,709 |
| RONALD COPELAND | RECORDING SE Trustee or director | 40 | $105,851 | $58,106 |
| STEVE ALLEN | BUS MGR/SEC/ Trustee or director, Officer | 40 | $35,907 | $20,491 |
| GREG HARNAGE | PRESIDENT Officer | 2 | $12,108 | $0 |
| TWYLA CARPENTER | VICE PRESIDE Trustee or director | 2 | $4,400 | $0 |
| MARNIE WAFFLE | BOARD MEMBER Officer | 2 | $3,500 | $0 |
| GINA CARILLO | BOARD MEMBER Officer | 2 | $3,250 | $0 |
| JAMIE BUTCHER | AUDITOR Officer | 2 | $2,425 | $0 |
| MICHAEL COTTONE | PRESIDENT Trustee or director | 2 | $800 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE ALLEN | BUS. MGR/SEC Trustee or director, Officer | 40 | $153,625 | $71,651 |
| RYAN HERON | LABOR REPRES Highest-paid employee | 40 | $130,713 | $63,112 |
| RONALD COPELAND | RECORDING SE Trustee or director | 40 | $99,803 | $53,105 |
| TWYLA CARPENTER | VICE PRESIDE Trustee or director | 2 | $3,687 | $0 |
| ROBERT DELONG | BUS. MGR/SEC Trustee or director | 2 | $3,465 | $0 |
| GREG HARNAGE | LABOR REPRES Officer | 2 | $3,075 | $0 |
| MICHAEL COTTONE | PRESIDENT Trustee or director | 2 | $2,275 | $0 |
| MARNIE WAFFLE | AUDITOR Officer | 2 | $2,200 | $0 |
| JAMIE BUTCHER | AUDITOR Officer | 2 | $1,400 | $0 |
| MARGARET PEROTTI | BOARD MEMBER Trustee or director | 2 | $700 | $0 |
| KELLY NEWELL | BOARD MEMBER Trustee or director | – | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2195 LARKSPUR LN STE 214, REDDING, CA 96002-0644
- In care of
- % ROBERT DELONG
- Principal officer (990 for 2025)
- ROBERT DELONG, 2195 LARKSPUR LANE, REDDING, CA 96002
- Signed the 990
- ROBERT DELONG, BUS. MGR/SEC/TREAS.
- Phone
- (530) 245-1890
- Website
- HTTPS://WWW.UPEC792.COM/
- Return prepared by
- DHS ADVISORS
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0350267 or by the name LABORERS INTERNATIONAL UNION OF NORTH AMERICA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO REPRESENT EMPLOYEES THROUGH COLLECTIVE BARGAINING, IMPROVE WAGES, BENEFITS AND WORKING CONDITIONS, PROVIDE MEMBER EDUCATION, AND PROMOTE THE ECONOMIC AND SOCIAL WELFARE OF REPRESENTED EMPLOYEES.
Program accomplishments
- REPRESENTED MEMBERS IN MATTERS RELATING TO WAGES, HOURS, BENEFITS, AND WORKING CONDITIONS THROUGH COLLECTIVE BARGAINING, CONTRACT ADMINISTRATION, GRIEVANCE REPRESENTATION, MEMBER COMMUNICATIONS, AND EDUCATIONAL ACTIVITIES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 68-0350267
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $532,552
- Income (IRS master file)
- $1,706,708
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,706,708 | $1,653,118 | $532,552 | XML |
| 990 | December 2024 | $1,725,612 | $1,697,865 | $430,690 | XML |
| 990 | December 2023 | $1,732,405 | $1,829,682 | $402,943 | XML |
| 990 | December 2022 | $1,665,320 | $1,839,926 | $500,220 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 68-0350267).
Questions about LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- What is the EIN of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The employer identification number (EIN) of LABORERS INTERNATIONAL UNION OF NORTH AMERICA is 68-0350267.
- Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
- Are donations to LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LABORERS INTERNATIONAL UNION OF NORTH AMERICA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LABORERS INTERNATIONAL UNION OF NORTH AMERICA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LABORERS INTERNATIONAL UNION OF NORTH AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2025 names ROBERT DELONG.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2025 lists 10 people; 10 received compensation from the organization, the highest $153,290 (ROBERT DELONG, BUS. MGR/SEC).
- How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,706,708, expenses of $1,653,118 and total assets of $532,552 at year end.
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